# Free zones for consultants, agencies and professional services > Licence types, freelance permits, mainland clients, regulated professions and corporate tax on service income, from official UAE sources. Category: By industry · Reviewed 2026-10-27 · https://freezoneguide.com/guides/free-zone-for-consultants-and-agencies ## Key takeaways - The UAE Government portal states that a free zone company selling services locally must use a licensed mainland distributor or set up a mainland branch or company. - In Dubai, Executive Council Resolution 11 of 2025 lets free zone establishments apply to DET for a branch licence or a temporary permit of up to six months. - Dubai's Legal Affairs Department bylaws state that legal services may be provided to the public only through a firm it licenses, including in free zones. - Consulting is not on the list of Qualifying Activities in Ministerial Decision 229 of 2025; the FTA's guide explains when service income from Free Zone Persons can still be Qualifying Income. - Small Business Relief under Ministerial Decision 73 of 2023 is not available to a Qualifying Free Zone Person. A consultant or agency choosing a UAE free zone needs to check four things that official sources set out: whether the zone's **licence type and activity list** cover the services, whether a **freelance permit or a company** fits, how the business can **serve mainland clients**, and how **service income is treated for corporate tax**. Some professions, such as legal services in Dubai, also need approval from an authority other than the free zone. The table below lists zones that cover consulting in our data, sorted by the lowest package each zone publishes. _Live data · figures as published by each zone · Verified on 2026-10-24 from rakez.com, tax.gov.ae and 8 more official sources_ | Free zone | Emirate | Lowest package (yr 1) | Licence fee from | Max visa quota | Min. office | Incorporation | | --- | --- | --- | --- | --- | --- | --- | | [Sharjah Research, Technology and Innovation Park Free Zone](https://freezoneguide.com/uae/sharjah/srtip) | Sharjah | AED 3,999 | AED 3,999 | 2 | Not published | 7 days | | [Ajman NuVentures Centre Free Zone](https://freezoneguide.com/uae/ajman/ancfz) | Ajman | AED 4,888 | AED 4,888 | 0 | Flexi-desk | 1 day | | [Ajman Media City Free Zone](https://freezoneguide.com/uae/ajman/ajman-media-city) | Ajman | AED 4,999 | AED 4,999 | 3 | Flexi-desk | Not published | | [Sharjah Media City Free Zone (Shams)](https://freezoneguide.com/uae/sharjah/shams) | Sharjah | AED 5,760 | AED 5,385 | Not published | Flexi-desk | 1 day | | [Abu Dhabi Airports Free Zone](https://freezoneguide.com/uae/abu-dhabi/adafz) | Abu Dhabi | AED 6,000 | AED 6,000 | 2 | Not published | 4 days | | [Ras Al Khaimah Economic Zone](https://freezoneguide.com/uae/ras-al-khaimah/rakez) | Ras Al Khaimah | AED 6,000 | AED 6,000 | 1 | Flexi-desk | 1 day | | [Innovation City](https://freezoneguide.com/uae/ras-al-khaimah/rak-innovation-city) | Ras Al Khaimah | AED 6,600 | AED 6,600 | 4 | Flexi-desk | 5 days | | [Masdar City Free Zone](https://freezoneguide.com/uae/abu-dhabi/masdar-city) | Abu Dhabi | AED 7,000 | AED 7,000 | 3 | Virtual office | Not published | Figures are as published by each zone with the date checked; see [how we verify](/how-we-verify). Activity fit is our own assessment from the zone's published licence types, so confirm your exact activity on the zone's list. ## Professional licence or commercial licence Free zones publish their own licence types and activity lists. Some separate a professional or service licence, for advisory and service work, from a commercial or trading licence, for buying and selling goods. Names and groupings differ by zone, so the activity list matters more than the licence label. If your business mixes advice with resale (for example, reselling software subscriptions, media space or products), ask the zone whether every activity can sit on one licence or whether you need a second activity group. Browse zones for [consulting](/uae/industries/consulting) and for [marketing and advertising](/uae/industries/marketing-advertising). ## Freelance permit or company A freelance permit licenses you as an individual for a defined list of activities; a company is a separate legal entity that contracts in its own name. The [freelance permits guide](/guides/freelance-visa-cheapest-free-zone) lists which zones publish a permit and which state that they do not. _Live data · figures as published by each zone · Verified on 2026-10-24 from rakez.com, uaqftz.gov.ae and 4 more official sources_ | Free zone | Emirate | Lowest package (yr 1) | Licence fee from | Max visa quota | Min. office | Incorporation | | --- | --- | --- | --- | --- | --- | --- | | [Ajman Media City Free Zone](https://freezoneguide.com/uae/ajman/ajman-media-city) | Ajman | AED 4,999 | AED 4,999 | 3 | Flexi-desk | Not published | | [Ras Al Khaimah Economic Zone](https://freezoneguide.com/uae/ras-al-khaimah/rakez) | Ras Al Khaimah | AED 6,000 | AED 6,000 | 1 | Flexi-desk | 1 day | | [Masdar City Free Zone](https://freezoneguide.com/uae/abu-dhabi/masdar-city) | Abu Dhabi | AED 7,000 | AED 7,000 | 3 | Virtual office | Not published | | [Umm Al Quwain Free Trade Zone](https://freezoneguide.com/uae/umm-al-quwain/uaq-ftz) | Umm Al Quwain | AED 12,500 | AED 5,500 | 1 | Flexi-desk | 1 day | | [Dubai Multi Commodities Centre (DMCC)](https://freezoneguide.com/uae/dubai/dmcc) | Dubai | AED 31,000 | AED 20,285 | 3 | Flexi-desk | 10 days | The tax position differs between the two: - **As an individual:** the FTA states that a natural person conducting business in the UAE is subject to corporate tax only when turnover from that business exceeds AED 1 million in a calendar year. The FTA's natural persons guide (November 2023) mentions freelance licences as one type of licence and treats a sole proprietorship and its owner as one taxable person. - **As a free zone company:** the FTA's July 2024 bulletin states that every Free Zone Person must register for corporate tax and file a return within 9 months of the end of each tax period, and that a Qualifying Free Zone Person must keep audited financial statements. ## Working for mainland clients The UAE Government portal states that to sell goods or services locally, a free zone company must work through a licensed mainland distributor or establish a mainland branch or company, and that direct mainland sales are generally not permitted without mainland licences or approvals. In Dubai, **Executive Council Resolution 11 of 2025** lets a free zone establishment apply to the Department of Economy and Tourism (DET) for: - a licence to establish a branch within the emirate; - a licence to establish a branch operating out of the free zone (AED 10,000 a year to issue or renew); or - a temporary permit of up to six months for specific activities (AED 5,000 to issue or renew). The Resolution requires the free zone authority's approval, the approval of the government entity supervising the activity where required, a valid free zone licence, and separate financial records for activities outside the free zone. It states that the establishment may use its existing workforce registered on the free zone portal. It does not apply to financial establishments licensed in the DIFC. For work in another emirate, Article 3 points to the licences of the competent entities in that emirate. The [free zone vs mainland guide](/guides/free-zone-vs-mainland) covers these routes in more detail. ## Activities that need another authority's approval Some professions are licensed by a body other than the free zone. In Dubai, the bylaws approved by Administrative Resolution 52 of 2022 apply to legal consultancy firms that provide legal services to the public in the emirate, **including in free zones such as the DIFC**. They state that legal services may be provided to the public only through a legal consultancy firm licensed by the Legal Affairs Department, and that the department must approve a firm before the licensing authority issues or renews its licence. For other regulated professions, such as audit, accounting, engineering or healthcare consulting, ask the free zone which federal or emirate authority must approve the activity before you apply, and get the answer in writing. Browse [legal and audit](/uae/industries/legal-audit) activity by zone. ## Corporate tax on service income For a Qualifying Free Zone Person, the FTA's guide states that the 0% rate applies only to Qualifying Income and that other taxable income is subject to the 9% rate. How service income is classified depends on who the clients are: - **Consulting is not a Qualifying Activity.** It does not appear in the list in Article 2 of Ministerial Decision 229 of 2025. - **Clients that are Free Zone Persons.** The FTA's Free Zone Persons guide states that income from transactions with other Free Zone Persons can be Qualifying Income where they are the Beneficial Recipient of the service and the transaction does not relate to an Excluded Activity. Its Example 1 describes a company providing legal services only to Free Zone Persons and explains that this income can be Qualifying Income even though legal services are not a Qualifying Activity. Where the recipient acts as a conduit for a third party, the guide treats the third party as the Beneficial Recipient. - **Individual clients.** Ministerial Decision 229 of 2025 lists transactions with natural persons as an Excluded Activity. Its exceptions are limited to ships, fund management, wealth and investment management, and aircraft financing and leasing. - **Other clients.** Revenue that is not Qualifying Income counts towards the de minimis limit: the lower of 5% of total revenue or AED 5 million in a tax period. A company that fails any condition ceases to be a Qualifying Free Zone Person from the start of that tax period and for the four that follow. Ministerial Decision 73 of 2023, as amended by Ministerial Decision 131 of 2026, sets a Small Business Relief revenue threshold of AED 3 million for tax periods ending on or before 31 December 2029, and states that a Qualifying Free Zone Person cannot elect for it. For VAT, the FTA states that registration is mandatory once taxable supplies and imports exceed AED 375,000 over the previous 12 months, and optional above AED 187,500. Which treatment applies depends on your client mix and contracts; a licensed tax adviser can map your revenue against these rules. See the [Qualifying Free Zone Person guide](/guides/qualifying-free-zone-person-corporate-tax). > Get a personalised shortlist in 2 minutes: https://freezoneguide.com/uae/find ## Questions to ask the zone - Does the activity list cover each service you will offer, word for word? - Is the licence a professional or service type, and can it hold any resale activities you need? - Does the activity need another authority's approval, and which one? - What does the zone require before you take on mainland clients, and does it publish its own arrangement? - How many visas come with the package, and what does renewal cost? ## Next steps Shortlist two or three zones from the table, then request itemised quotes and written confirmation of your activity wording. The [free zone finder](/uae/find) narrows zones by activity and budget, and the guides to [hiring staff in a free zone](/guides/hiring-staff-in-a-free-zone) and [VAT and corporate tax registration](/guides/uae-vat-corporate-tax-registration) cover what comes after the licence. ## FAQ ### Can a free zone consultancy work for mainland clients? The UAE Government portal states that to sell services locally a free zone company must work through a licensed mainland distributor or establish a mainland branch or company. In Dubai, Executive Council Resolution 11 of 2025 provides DET licences and temporary permits. Ask the zone and DET what applies to your activity. ### Is consulting income taxed at 0% in a free zone? Not automatically. Consulting is not a Qualifying Activity under Ministerial Decision 229 of 2025. The FTA's guide explains that income from transactions with Free Zone Persons that are the Beneficial Recipients can be Qualifying Income, while other income counts towards the de minimis limit. A licensed tax adviser can assess your client mix. ### Should I take a freelance permit or a company? A freelance permit licenses you as an individual; a company is a separate legal entity. Which suits you depends on your activities, clients and plans; compare what each zone's permit covers with its single-owner company package. ### Do lawyers or legal consultants need another approval? In Dubai, the Legal Affairs Department's bylaws apply to legal consultancy firms providing legal services to the public, including in free zones, and the department must approve a firm before the licensing authority issues or renews its licence. ### Can a free zone company use its own staff on mainland work in Dubai? Executive Council Resolution 11 of 2025 states that an establishment licensed under it may engage its existing workforce registered on the free zone portal. ## Sources - [UAE Government portal: running a business in a free zone](https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/running-a-business-in-a-free-zone-) — Mainland access rules for free zone companies (updated 28 September 2026). - [Dubai Executive Council Resolution No. 11 of 2025](https://dso.ae/documents/d/dubai-silicon-oasis/executive-council-resolution-no-11-of-2025-regulating-the-conduct-of-free-zone-establishments-activities) — DET branch licences and temporary permits, conditions, workforce, fees (Articles 2 to 12). - [Dubai Administrative Resolution No. 52 of 2022 (licensing of advocacy and legal consultancy firms)](https://dlp.dubai.gov.ae/Legislation%20Reference/2022/Administrative%20Resolution%20No.%20(52)%20of%202022%20Approving%20the%20Bylaws%20Concerning%20the%20Licensing.html) — Legal consultancy bylaws apply in Dubai including free zones; LAD licence and prior approval required. - [FTA guide: Free Zone Persons (CTGFZP1, May 2024)](https://tax.gov.ae/Datafolder/Files/Guides/CT/Free%20Zone%20Persons%20-%2020%2005%202024%20final%20for%20GCD.pdf) — Qualifying Income sources, Beneficial Recipient rule and the legal services example (sections 3.2.3 and 4.3). - [Ministerial Decision No. 229 of 2025](https://mof.gov.ae/wp-content/uploads/2025/09/EN-Ministerial-Decision-No.-229-of-2025-Regarding-Qualifying-Activities-and-Excluded-Activities.pdf) — Qualifying and Excluded Activities, de minimis limit, loss of status (issued 28 August 2025). - [Ministerial Decision No. 131 of 2026 amending Ministerial Decision No. 73 of 2023 (Small Business Relief)](https://mof.gov.ae/wp-content/uploads/2026/08/Ministerial-Decision-No.-131-of-2026-Amending-Certain-Provisions-of-Ministerial-Decision-No.-73-of-2023-on-Small-Business-Relief-for-the-Purposes-of-Federal-Decree-Law-No.-47-of-2022-EN.pdf) — Issued 29 July 2026. AED 3,000,000 revenue threshold for tax periods ending on or before 31 December 2029; not available to a Qualifying Free Zone Person (under Ministerial Decision 73 of 2023). - [FTA basic tax information bulletin: Free Zone Persons (July 2024)](https://tax.gov.ae/Datafolder/Files/Pdf/2024/CT%20Bulletin/Basic%20Tax%20Information%20bulletin-%20Free%20Zone%20Person-English.pdf) — Registration, audited financial statements and 9-month filing deadline for Free Zone Persons. - [FTA: basis of taxation for natural persons](https://tax.gov.ae/en/taxes/corporate.tax/corporate.tax.topics/basis.of.taxation.natural.person.aspx) — AED 1 million turnover threshold for natural persons conducting business. - [FTA guide: Taxation of natural persons (CTGTNP1, November 2023)](https://tax.gov.ae/Datafolder/Files/Guides/CT/Taxation%20of%20natural%20persons%20-%2025%2011%202023.pdf) — Freelance licences as a type of licence; sole proprietorship and owner treated as one taxable person. - [FTA: registration for VAT](https://tax.gov.ae/en/taxes/Vat/vat.topics/registration.for.vat.aspx) — Mandatory and voluntary VAT registration thresholds. ## General information, not advice This guide is general information about UAE rules and free zone requirements, based on official sources on the dates shown. It is not legal, tax, immigration, employment or financial advice, and reading it does not create an adviser relationship. Rules change and their effect depends on your circumstances: before you act, confirm with the relevant authority (the free zone, the Federal Tax Authority, ICP or GDRFA, or the Ministry of Human Resources and Emiratisation) or a professional licensed in the UAE. --- Source: FreezoneGuide (https://freezoneguide.com/). AED, as published by each zone on its official channels. Information collected from free-zone authorities and UAE government sources on the dates shown. Fees and rules change; the zone's current schedule prevails. Not legal, tax or financial advice.